Form St-9 - Sales And Use Tax Return Form (Page 2 of 3) in pdf

mission to places of amusement and sports; (i) sales of

Line 13. Penalties and interest. Penalties are imposed

transportation or communication services; (j) professional,

for the late filing of a return and late payment on a re-

insurance or personal service transactions that in volve

turn. The late filing penalty is calculated at a rate of 1%

sales which are inconsequential and for which no sepa-

of the tax due per month, up to a maximum of 25%.

rate charges are made; and (k) sales of real estate.

The late payment penalty is calculated at a rate of 1%

of the tax due per month, up to a maximum of 25%. In-

Line 2. Enter the total amount of sales for resale, other

terest is charged on all underpayments and late pay-

exempt sales or other adjustments not reported in line 3

ments of tax. Call the Contact Center Bureau at (617)

or line 4.

887-6367 or toll-free in Massachusetts at 1-800-392-6089

Note: Tobacco products wholesalers may not include

for the interest rate(s) for a particular quarter(s). Willful

sales of tobacco products to retailers as exempt sales.

eva sion of taxes is a felony punishable by a fine of up to

$100,000 ($500,000 for corporations), or imprisonment of

Lines 3 and 4 are for the sales of items becoming part

up to five years, or both. Willful failure to collect and pay

of property sold or used directly in industrial or certain

over taxes is also a felony and is punishable by a fine of

other production.

up to $10,000, or imprisonment of up to five years, or

Line 3. Enter the amount of sales of materials, tools

both. Any one who signs a return or statement under the

and fuel sold or used directly in industrial or certain other

pen alties of perjury that he/she does not believe to be

production.

true and correct as to every material matter is guilty of a

felony, punishable by a fine of up to $100,000 ($500,000

Line 4. Enter the amount of sales of machinery and re-

for corporations), or by imprisonment of up to three years,

placement parts sold or used directly in industrial or cer-

or both. If a corporation or a part nership fails to pay

tain other production.

taxes, the person(s) who had the duty to submit those

Line 5. Add lines 2 through 4. This is the total amount of

payments on behalf of the corporation or the part nership

nontaxable sales you had for this month.

is personally and individually liable for the amount of the

required taxes. Unpaid taxes exceeding $25,000 for six

Line 6. Subtract line 5 from line 1. Enter the result here.

months or longer are subject to public listing.

Not less than “0.”

Line 14. Add line 12 and line 13 and enter the result in

Line 7. Multiply line 6 by .0625.

line 14. This is the total amount due/refund.

Line 8. Enter the total purchases subject to use tax. If

Note: Overpayments on a previous month’s return may

you have not previously paid a sales tax on tangible prop-

not be claimed as a credit on the current return. If a pre-

erty used, consumed or stored in Massachusetts, a use

vious month's return was filed with an overpayment on

tax of 6.25% of the sales price is due.

line 14, it will be refunded after DOR review. Requests

Line 9. Multiply line 8 by .0625 (6.25%).

for prior period refunds resulting from corrections to the

tax originally reported must be made by using DOR’s

Line 10. Add lines 7 and 9. Enter the result here.

MassTaxConnect online application at mass. gov/ mass

Line 11. Tobacco product retailers only. Enter the

taxconnect/ amend to amend your return.

total amount of prepaid sales tax that you paid to your

Sign the return. Make check for the amount of line 14

supplier on tobacco products (cigarettes, cigars, smoking

payable to the Commonwealth of Massachusetts.

tobacco, and smokeless tobacco) during the period for

Note: You cannot file more than one period on a single

which the return is being filed. Retailers who have re-

return.

ceived a sales tax refund or credit from their supplier for

returned tobacco products must deduct that amount

from the prepaid sales tax and enter the difference on

line 11.

Form St-9 - Sales And Use Tax Return Form Page 2

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